Rip, T.C.J.:—The question before the Court in this appeal by John A. Amirault, the appellant, from an assessment of income tax for 1986, is whether Mr. Amirault ("Amirault") is entitled to the deduction provided for in paragraph 110(1) (d) of the

Mogan, T.CJ.: — The appeals of Fridolin Lalonde and his wife Vida Lalonde were heard together on common evidence. In March 1985, the appellants entered into a written agreement with Lucien Lalonde (not related to the appellants) under which the

Rip, T.C.J.:—The issue in these appeals from income tax assessments for the 1982, 1983 and 1984 taxation years is whether feed inventory of the appellant, Wainwright Double "R" Feedlot Ltd. ("Wainwright"), was held for sale or was passed on to cattle

Brule, T.C.J.:—These appeals, heard on common evidence, involve the taxpayers' participation with a group of others in the sale of real property the profits from which the Minister reassessed as being income to the appellants. The taxation years involved are

Teskey, T.CJ.:—The appellant appeals his 1985 reassessment wherein the Minister assessed tax on $29,687.34 of income.

Lamarre Proulx, T.C.J.:— The hearing of these appeals by three taxpayers for their 1981 taxation year was joined on the consent of the parties. It was agreed that the evidence and argument would apply to the three appeals in question. These

Tremblay, T.C.J.:—This appeal was heard on September 1, 1988 at the city of Montréal, Québec.

Lamarre Proulx, T.C.J.:— The appellant is appealing from an assessment dated January 12, 1987 in the amount of $5,807.57, made pursuant to section 227.1 of the Income Tax Act ("the Act").

Christie, A.CJ.T.C.: —In computing his income for 1984 the appellant deducted amounts expended by him as being current expenses, particulars of which will be given later. In reassessing the respondent treated those amounts as Capital outlays.

Couture, C.J.T.C.:—These appeals were heard on common evidence and are from assessments issued by the respondent in accordance with the provisions of subsection 227.1(1) of the Income Tax Act ("the Act").